Buying your first home?
Buying your next home?Budgeting for your property? Get an instant, accurate estimate of your Buyer's Stamp Duty (BSD), Additional Buyer's Stamp Duty (ABSD), and potential Seller's Stamp Duty (SSD) liabilities.
Understanding Stamp Duty
In Singapore’s property market, the sticker price is just the start. One of the most significant costs you must factor into your budget is stamp duty—a mandatory tax levied by the Inland Revenue Authority of Singapore (IRAS) on legal documents related to property transactions.
This tax applies to the "instrument" of the transaction, which is typically your Sale and Purchase Agreement or Option to Purchase. The amount payable is a critical component of your cash-on-hand or CPF calculations.
There are three key types to know:
- Buyer’s Stamp Duty (BSD): The standard tax paid by all property buyers.
- Additional Buyer’s Stamp Duty (ABSD): A further tax for specific buyer profiles, primarily for residential properties.
- Seller’s Stamp Duty (SSD): A tax levied on sellers who dispose of a property within a specific timeframe.
Our calculator is designed to give you a clear estimate. Here is the detailed breakdown of what you’ll be paying for.
Buyer's Stamp Duty (BSD) Rates (Effective from 15 Feb 2023)
BSD is the standard, tiered tax paid by all property buyers in Singapore, regardless of residency status. It is calculated based on the higher of the property's purchase price or its market value.
Residential Properties:
Property Price / Market Value | BSD Rate |
|---|---|
First $180,000 | 1% |
Next $180,000 (i.e., $180,001 to $360,000) | 2% |
Next $640,000 (i.e., $360,001 to $1,000,000) | 3% |
Next $500,000 (i.e., $1,000,001 to $1,500,000) | 4% |
Next $1,500,000 (i.e., $1,500,001 to $3,000,000) | 5% |
Amount exceeding $3,000,000 | 6% |
Non-Residential Properties (Commercial / Industrial):
Property Price / Market Value | BSD Rate |
|---|---|
First $180,000 | 1% |
Next $180,000 (i.e., $180,001 to $360,000) | 2% |
Next $640,000 (i.e., $360,001 to $1,000,000) | 3% |
Next $500,000 (i.e., $1,000,001 to $1,500,000) | 4% |
Amount exceeding $1,500,000 | 5% |
Additional Buyer's Stamp Duty (ABSD) Rates (Effective from 27 Apr 2023)
ABSD is a significant tax levied on top of BSD for residential property purchases. The rate depends on your residency profile and the number of residential properties you own.
Buyer Profile | 1st Residential Property | 2nd Residential Property | 3rd and Subsequent Residential Property |
|---|---|---|---|
Singapore Citizen (SC) | 0% | 20% | 30% |
Permanent Resident (PR) | 5% | 30% | 35% |
Foreigner | 60% | 60% | 60% |
Entities | 65%* | 65%* | 65%* |
Seller's Stamp Duty (SSD) Rates
SSD is an "anti-flipping" tax you must pay if you sell a property within a specific holding period. The rate you pay depends on when you acquired the property.
For Residential Properties Acquired ON or AFTER 4 July 2025:
Following the 2025 cooling measures, the SSD holding period was extended to 4 years.
Read this article for everything you need to know about the Seller’s Stamp Duty.
Holding Period | SSD Rate |
|---|---|
Up to 1 year | 16% |
More than 1 year and up to 2 years | 12% |
More than 2 years and up to 3 years | 8% |
More than 3 years and up to 4 years | 4% |
More than 4 years | 0% |
For Residential Properties Acquired between 11 Mar 2017 and 3 July 2025:
The previous 3-year holding period applies.
Holding Period | SSD Rate |
|---|---|
Up to 1 year | 12% |
More than 1 year and up to 2 years | 8% |
More than 2 years and up to 3 years | 4% |
More than 3 years | 0% |
For Industrial Properties Acquired on or after 12 Jan 2013:
The 3-year holding period for industrial properties remains unchanged.
Holding Period | SSD Rate |
|---|---|
Up to 1 year | 15% |
More than 1 year and up to 2 years | 10% |
More than 2 years and up to 3 years | 5% |
More than 3 years | 0% |
Rental Stamp Duty (Lease Duty) Rates
Yes, even tenancy agreements are subject to stamp duty. This is typically paid by the tenant, although this can be negotiated. It is calculated on the Average Annual Rent (AAR).
Lease Term | Rate (Based on AAR) |
|---|---|
1 year or less | 0.4% of the total rent for the lease period |
More than 1 year, up to 4 years | 0.4% of the AAR |
More than 4 years | 0.4% of 4x the AAR (capped) |
AAR of $1,000 or less | Exempt |
Guide to Stamp Duty in Singapore
Stamp duty is more than just a table of rates; it's a critical part of your property budget. Here’s a practical guide to the most common questions buyers, sellers, and landlords face.
When and How Do I Pay Stamp Duty?
This is a time-sensitive obligation. Stamp duty must be paid within 14 days of the date the document (e.g., your Sale and Purchase Agreement or Option to Purchase) is signed.
If the document is signed overseas, this deadline is extended to 30 days after it is received back in Singapore.
In almost every transaction, your conveyancing lawyer will handle this for you. They will calculate the exact amount payable, collect it from you (or your CPF), and ensure it is paid to IRAS via the e-Stamping portal before the deadline.
Can I Use My CPF to Pay for Stamp Duty?
Yes, but with important distinctions.
- For Buyer's Stamp Duty (BSD) and Additional Buyer's Stamp Duty (ABSD): You can absolutely use the funds from your CPF Ordinary Account (CPF-OA) to pay for these.
- How it works: Typically, you will pay the stamp duty in cash first to meet the 14-day deadline. Your lawyer will then manage the application to have this amount reimbursed from your CPF-OA back to your bank account.
- For Seller's Stamp Duty (SSD): No. You cannot use your CPF to pay for SSD. This is considered a tax liability on your sales proceeds, not a cost of purchase, and must be paid in cash.
What is ABSD Remission for Married Couples?
This is a key concession that allows married couples (with at least one Singapore Citizen) to manage their ABSD liability.
If you are buying a matrimonial home:
A married couple can apply for ABSD remission, even if one spouse is a PR or a Foreigner. Under this scheme, the transaction is treated as if it were made by two Singapore Citizens. This allows:
- SC-PR Couple: To pay 0% ABSD on their first home.
- SC-Foreigner Couple: To pay 0% ABSD on their first home.
If you are upgrading (buying a second property before selling the first):
A married couple (with at least one SC) buying a second residential property can apply for a refund of the ABSD paid, provided they sell their first matrimonial home within 6 months of the new property's purchase (for completed) or TOP date (for uncompleted).
Who Pays for Stamp Duty, the Buyer or the Seller?
It's not a single answer; the responsibility is split:
- Buyer Pays: Buyer's Stamp Duty (BSD) and Additional Buyer's Stamp Duty (ABSD).
- Seller Pays: Seller's Stamp Duty (SSD), only if they sell within the specified holding period.
- Landlord/Tenant: Rental Stamp Duty is legally payable by the tenant, although it is common for this to be negotiated or split.
What's the Difference Between BSD, ABSD, and SSD?
Here is the simplest way to remember them:
- BSD (Buyer's Stamp Duty): The standard entry tax. Everyone who buys any property pays this.
- ABSD (Additional Buyer's Stamp Duty): The policy-driven tax. It's an "extra" tax on residential buyers to cool the market, based on your residency and property count.
- SSD (Seller's Stamp Duty): The "anti-flipping" exit tax. It only applies if you sell a property too quickly.
